https://www.taxtmi.com/caselaws?id=41392 Rule 223A of the Central Excise Rules required the proper officer to account for receipts and deliveries and to grant a reasonable allowance for waste by evaporation or other natural causes. That discretion had to be exercised reasonably in light of the normal course of manufacture and storage. On the facts, breakage of vacuum flask refills was a natural incident of the business, and refusal of any allowance merely because no day-to-day breakage register was produced was irrational, especially when no statutory provision required such a register. The demand raised on disallowance of breakage was therefore unsustainable and was set aside in favour of the assessee. en-us Mon, 29 Aug 1983 00:00:00 +0530 Wed, 02 Jun 2010 16:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41392 Rule 223A of the Central Excise Rules required the proper officer to account for receipts and deliveries and to grant a reasonable allowance for waste by evaporation or other natural causes. That discretion had to be exercised reasonably in light of the normal course of manufacture and storage. On the facts, breakage of vacuum flask refills was a natural incident of the business, and refusal of any allowance merely because no day-to-day breakage register was produced was irrational, especially when no statutory provision required such a register. The demand raised on disallowance of breakage was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Central Excise Mon, 29 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41392